https://www.taxtmi.com/caselaws?id=400323 The time stipulation in Section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 was treated as directory, not mandatory, because the Act sets out provisional release and final adjustment of compensation but does not attach a consequence to delay. Applying settled rules of statutory construction, the Court read the timing requirement as regulating performance of a public obligation rather than creating an inflexible command. On that basis, the request for a writ of mandamus compelling immediate payment of compensation was rejected, and pandemic-related hardship was not accepted as a basis for coercive relief. en-us Wed, 28 Oct 2020 00:00:00 +0530 Mon, 31 May 2021 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400323 The time stipulation in Section 7 of the Goods and Services Tax (Compensation to States) Act, 2017 was treated as directory, not mandatory, because the Act sets out provisional release and final adjustment of compensation but does not attach a consequence to delay. Applying settled rules of statutory construction, the Court read the timing requirement as regulating performance of a public obligation rather than creating an inflexible command. On that basis, the request for a writ of mandamus compelling immediate payment of compensation was rejected, and pandemic-related hardship was not accepted as a basis for coercive relief. Case-Laws VAT and Sales Tax Wed, 28 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400323